CHAPTER 5.1. EXCISE TAX ON RECREATIONAL VEHICLES AND TRUCK CAMPERS
IC 6-6-5.1
Chapter 5.1. Excise Tax on Recreational Vehicles and TruckCampers
IC 6-6-5.1-1
Application of chapter
Sec. 1. This chapter does not apply to the following:
(1) A vehicle subject to the motor vehicle excise tax underIC 6-6-5.
(2) A vehicle owned or leased and operated by the UnitedStates, the state, or a political subdivision of the state.
(3) A mobile home.
(4) A vehicle assessed under IC 6-1.1-8.
(5) A vehicle subject to the commercial vehicle excise tax underIC 6-6-5.5.
(6) A trailer subject to the annual excise tax imposed underIC 6-6-5-5.5.
(7) A bus (as defined in IC 9-13-2-17(a)).
(8) A vehicle owned or leased and operated by a postsecondaryeducational institution (as described in IC 6-3-3-5(d)).
(9) A vehicle owned or leased and operated by a volunteer firedepartment (as defined in IC 36-8-12-2).
(10) A vehicle owned or leased and operated by a volunteeremergency ambulance service that:
(A) meets the requirements of IC 16-31; and
(B) has only members who serve for no compensation or anominal annual compensation of not more than threethousand five hundred dollars ($3,500).
(11) A vehicle that is exempt from the payment of registrationfees under IC 9-18-3-1.
(12) A farm wagon.
(13) A recreational vehicle or truck camper in the inventory ofrecreational vehicles and truck campers held for sale by amanufacturer, distributor, or dealer in the course of business.
As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-2
"Bureau"
Sec. 2. As used in this chapter, "bureau" refers to the bureau ofmotor vehicles.
As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-3
"Last preceding annual excise tax liability"
Sec. 3. As used in this chapter, "last preceding annual excise taxliability" means the amount of excise tax liability to which arecreational vehicle or truck camper was subject on the owner's lastpreceding regular annual registration date or to which:
(1) the recreational vehicle would have been subject if therecreational vehicle had been registered; or (2) the truck camper would have been subject if the truckcamper had been owned by the owner and located in Indiana;
on the owner's last preceding regular annual registration date.
As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-4
"Mobile home"
Sec. 4. As used in this chapter, "mobile home" has the meaningset forth in IC 6-1.1-7-1.
As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-5
"Owner"
Sec. 5. As used in this chapter, "owner" means:
(1) in the case of a recreational vehicle, the person in whosename the recreational vehicle is registered under IC 9-18; or
(2) in the case of a truck camper, the person holding title to thetruck camper.
As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-6
"Recreational vehicle"
Sec. 6. As used in this chapter, "recreational vehicle" has themeaning set forth in IC 9-13-2-150(a).
As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-7
"Trailer"
Sec. 7. As used in this chapter, "trailer" has the meaning set forthin IC 6-6-5-1(h).
As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-8
"Truck camper"
Sec. 8. As used in this chapter, "truck camper" means a devicewithout motive power that is installed in the bed of a truck to provideliving quarters for persons traveling on public highways.
As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-9
"Vehicle"
Sec. 9. As used in this chapter, "vehicle" has the meaning set forthin IC 9-13-2-196(a).
As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-10
License excise tax; imposition; property tax assessment disallowed
Sec. 10. (a) Beginning January 1, 2010, there is imposed anannual license excise tax on recreational vehicles and truck campers.The excise tax is imposed instead of the ad valorem property tax
levied for state or local purposes but in addition to any registrationfees imposed on recreational vehicles.
(b) The tax imposed by this chapter is a listed tax and subject toIC 6-8.1.
(c) A recreational vehicle subject to this chapter may not beassessed as personal property for the purpose of the assessment andlevy of personal property taxes after December 31, 2008, and is notsubject to ad valorem taxes first due and payable after December 31,2009, regardless of whether the recreational vehicle is registeredunder the state motor vehicle registration laws. A person may not berequired to give proof of the payment of ad valorem taxes as acondition to the registration of a recreational vehicle subject to thetax imposed by this chapter.
(d) A truck camper subject to this chapter may not be assessed aspersonal property for the purpose of the assessment and levy ofpersonal property taxes after December 31, 2008, and is not subjectto ad valorem taxes first due and payable after December 31, 2009.
As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-11
Valuation of vehicles and campers
Sec. 11. As the basis for measuring the tax imposed by thischapter, the bureau shall determine the value of each recreationalvehicle and truck camper as of the time it is first offered for sale inIndiana as a new recreational vehicle or truck camper. The bureaushall adopt rules under IC 4-22-2 for determining the value ofrecreational vehicles and truck campers by using:
(1) the factory advertised delivered price or the port of entryprice; or
(2) any other information available.
As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-12
Vehicle and camper classification
Sec. 12. After determining the value of a recreational vehicle ortruck camper under section 11 of this chapter, the bureau shallclassify every recreational vehicle and truck camper in its properclass by value according to the following classification plan:
Class I less than $2,250
Class II at least $ 2,250
but less than $ 4,000
Class III at least $ 4,000
but less than $ 7,000
Class IV at least $ 7,000
but less than $ 10,000
Class V at least $10,000
but less than $ 15,000
Class VI at least $15,000
but less than $ 22,000
Class VII at least $22,000
but less than $ 30,000
Class VIII at least $30,000
but less than $ 42,500
Class IX at least $42,500
but less than $ 50,000
Class X at least $50,000
but less than $ 60,000
Class XI at least $60,000
but less than $ 70,000
Class XII at least $70,000
but less than $ 80,000
Class XIII at least $80,000but less than $ 90,000
Class XIV at least $90,000
but less than $100,000
Class XV at least $100,000
but less than $150,000
Class XVI at least $150,000
but less than $200,000
Class XVII at least $200,000
As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-13
Excise tax schedule; amount of tax; credit for certain unusedproperty tax deductions
Sec. 13. (a) Subject to any reductions permitted under thischapter, the amount of tax imposed under this chapter on arecreational vehicle or truck camper is prescribed by the schedule setout in subsection (c). The amount of tax imposed by this chapter isdetermined using:
(1) the classification of the recreational vehicle or truck camperunder section 12 of this chapter; and
(2) the age of the recreational vehicle or truck camper.
(b) If a person who owns a recreational vehicle or truck camperis entitled to an ad valorem property tax assessed valuation deductionunder IC 6-1.1-12-13, IC 6-1.1-12-14, IC 6-1.1-12-16, orIC 6-1.1-12-17.4 in a year in which a tax is imposed by this chapterand any part of the deduction is unused after allowance of thededuction on real property and personal property owned by theperson, the person is entitled to a credit that reduces the annual taximposed by this chapter. The amount of the credit is determined bymultiplying the amount of the unused deduction by two (2) anddividing the result by one hundred (100). The county auditor shall,upon request, furnish a certified statement to the person verifying thecredit allowable under this subsection. The statement shall bepresented to and retained by the bureau to support the credit.
(c) The tax schedule for each class of recreational vehicles andtruck campers is as follows:
Year of
Manufacture I II III IV V
1st $15 $36 $50 $59 $103
2nd 12 31 43 51 91
3rd 12 26 35 41 75
4th 12 20 28 38 62
5th 12 15 20 34 53
6th 12 12 15 26 41
7th 12 12 12 16 32
8th 12 12 12 13 21
9th 12 12 12 12 13
10th 12 12 12 12 12
and thereafter
Year of
Manufacture VI VII VIII
1st $164 $241 $346
2nd 148 212 302 3rd 131 185 261
4th 110 161 223
5th 89 131 191
6th 68 108 155
7th 53 86 126
8th 36 71 97
9th 23 35 48
10th 12 12 17
and thereafter
Year of
Manufacture IX X XI XII
1st $470 $667 $879 $1,045
2nd 412 572 763 907
3rd 360 507 658 782
4th 307 407 574 682
5th 253 341 489 581
6th 204 279 400 475
7th 163 224 317 377
8th 116 154 214 254
9th 55 70 104 123
10th 25 33 46 55
and thereafter
Year of
Manufacture XIII XIV XV XVI XVII
1st $1,235 $1,425 $1,615 $1,805 $2,375
2nd 1,072 1,236 1,401 1,566 2,060
3rd 924 1,066 1,208 1,350 1,777
4th 806 929 1,053 1,177 1,549
5th 687 793 898 1,004 1,321
6th 562 648 734 821 1,080
7th 445 514 582 651 856
8th 300 346 392 439 577
9th 146 168 190 213 280
10th 64 74 84 94 123
and thereafter.
(d) Each recreational vehicle or truck camper shall be taxed as arecreational vehicle or truck camper in its first year of manufacturethroughout the calendar year in which a recreational vehicle or truckcamper of that make and model is first offered for sale in Indiana.However, a recreational vehicle or truck camper of a make andmodel first offered for sale in Indiana after August 1 of any yearcontinues to be taxed as a recreational vehicle or truck camper in itsfirst year of manufacture until the end of the calendar year followingthe year in which it is first offered for sale. Thereafter, therecreational vehicle or truck camper shall be considered to have agedone (1) year as of January 1 of each year.
As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-14
Payment of tax; registration of vehicle or camper Sec. 14. (a) Except as otherwise provided in this chapter, the taximposed on a recreational vehicle by this chapter is payable for eachregistration year by the owner with respect to a recreational vehiclerequired to be registered for the registration year as provided in thestate motor vehicle laws. Except as provided in section 15 of thischapter, the tax is due on or before the regular annual registrationdate in each year on or before which the owner is required under thestate motor vehicle registration laws to register vehicles. The taxshall be paid to the bureau at the time the recreational vehicle isregistered by the owner as provided in the state motor vehicleregistration laws. A recreational vehicle subject to taxation under thischapter shall be registered by the owner as being taxable in thecounty of the owner's residence. The payment of the tax imposed bythis chapter is a condition to the right to register or reregister therecreational vehicle and is in addition to all other conditionsprescribed by law.
(b) The tax imposed on a truck camper by this chapter is due onor before the annual registration date in each year on or before whichthe owner is required under the state motor vehicle registration lawsto register vehicles. The tax on the truck camper must be paid to thebureau. A truck camper subject to taxation under this chapter istaxable in the county of the owner's residence.
(c) A voucher from the department of state revenue showingpayment of the tax imposed by this chapter may be accepted by thebureau instead of a payment under subsection (a).
As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-15
Recreational vehicles; proration of tax; credits; refund fordestroyed vehicle not replaced
Sec. 15. (a) This section applies only to recreational vehicles.
(b) With respect to a recreational vehicle that has been acquired,has been brought into Indiana, or for any other reason becomessubject to registration after the regular annual registration date in theyear on or before which the owner of the recreational vehicle isrequired under the state motor vehicle registration laws to registervehicles, the tax imposed by this chapter is due and payable at thetime the recreational vehicle is acquired, is brought into Indiana, orotherwise becomes subject to registration. The amount of tax to bepaid by the owner for the remainder of the year shall be reduced byeight and thirty-three hundredths percent (8.33%) for each fullcalendar month that has elapsed since the regular annual registrationdate in the year fixed by the state motor vehicle registration laws forannual registration by the owner. The tax shall be paid at the time ofthe registration of the recreational vehicle.
(c) If a recreational vehicle is acquired, is brought into Indiana, orfor any other reason becomes subject to registration after January 1of any year, the owner may pay the applicable registration fee on therecreational vehicle as provided in the state motor vehicleregistration laws and may pay any excise tax due on the recreational
vehicle for the remainder of the annual registration year andsimultaneously register the recreational vehicle and pay theapplicable registration fee and the excise tax due for the nextsucceeding annual registration year.
(d) Except as provided in subsection (h), a reduction in theapplicable annual excise tax may not be allowed to an Indianaresident applicant upon registration of a recreational vehicle that wasowned by the applicant on or before the first day of the applicant'sannual registration period. A recreational vehicle that is owned by anIndiana resident applicant and that was located in and registered foruse in another state during the same calendar year is entitled to thesame reduction when registered in Indiana.
(e) The owner of a recreational vehicle who sells the recreationalvehicle in a year in which the owner has paid the tax imposed by thischapter shall receive a credit equal to the remainder of:
(1) the tax paid for the recreational vehicle; minus
(2) eight and thirty-three hundredths percent (8.33%) for eachfull or partial calendar month that has elapsed in the owner'sannual registration year before the date of the sale.
The credit shall be applied to the tax due on any other recreationalvehicle purchased or subsequently registered by the owner in theowner's annual registration year. If the credit is not fully used and theamount of the credit remaining is at least four dollars ($4), the owneris entitled to a refund in the amount of the unused credit. The ownermust pay a fee of three dollars ($3) to the bureau to cover costs ofproviding the refund, which may be deducted from the refund. Thebureau shall issue the refund. The bureau shall transfer three dollars($3) of the fee to the bureau of motor vehicles commission to coverthe commission's costs in processing the refund. To claim the creditand refund provided by this subsection, the owner of the recreationalvehicle must present to the bureau proof of sale of the recreationalvehicle.
(f) Subject to the requirements of subsection (g), if a recreationalvehicle is destroyed in a year in which the owner has paid the taximposed by this chapter and the recreational vehicle is not replacedby a replacement vehicle for which a credit is issued under thissection, the owner is entitled to a refund in an amount equal to eightand thirty-three hundredths percent (8.33%) of the tax paid for eachfull calendar month remaining in the owner's annual registration yearafter the date of destruction, but only upon presentation or return tothe bureau of the following:
(1) A request for refund on a form furnished by the bureau.
(2) A statement of proof of destruction on an affidavit furnishedby the bureau.
(3) The license plate from the recreational vehicle.
(4) The registration from the recreational vehicle.
However, the refund may not exceed ninety percent (90%) of the taxpaid on the destroyed recreational vehicle. The amount shall berefunded by a warrant issued by the auditor of the county thatreceived the excise tax revenue and shall be paid out of the special
account created under section 21 of this chapter for settlement of theexcise tax collections. For purposes of this subsection, a recreationalvehicle is considered destroyed if the cost of repair of damagessuffered by the recreational vehicle exceeds the recreational vehicle'sfair market value.
(g) To claim a refund under subsection (f) for a recreationalvehicle that is destroyed, the owner of the recreational vehicle mustpresent to the bureau a valid registration for the recreational vehiclewithin ninety (90) days after the date that the recreational vehicle isdestroyed. The bureau shall then fix the amount of the refund that theowner is entitled to receive.
(h) If the name of the owner of a recreational vehicle is legallychanged and the change has caused a change in the owner's annualregistration date, the excise tax liability of the owner for therecreational vehicle shall be adjusted as follows:
(1) If the name change requires the owner to register soonerthan the owner would have been required to register if there hadbeen no name change, the owner is, at the time the name changeis reported, entitled to a refund from the county treasurer in theamount of the product of:
(A) eight and thirty-three hundredths percent (8.33%) of theowner's last preceding annual excise tax liability; multipliedby
(B) the number of full calendar months beginning after theowner's new regular annual registration month and endingbefore the next succeeding regular annual registration monththat is based on the owner's former name.
(2) If the name change requires the owner to register later thanthe owner would have been required to register if there hadbeen no name change, the recreational vehicle is subject toexcise tax for the period beginning after the month in which theowner would have been required to register if there had been noname change and ending before the owner's new regular annualregistration month in the amount of the product of:
(A) eight and thirty-three hundredths percent (8.33%) of theowner's excise tax liability computed as of the time theowner would have been required to register if there had beenno name change; multiplied by
(B) the number of full calendar months beginning after themonth in which the owner would have been required toregister if there had been no name change and ending beforethe owner's new regular annual registration month.
As added by P.L.131-2008, SEC.22. Amended by P.L.87-2010,SEC.1.
IC 6-6-5.1-16
Truck campers; proration of tax; credits; refund for destroyedcamper not replaced
Sec. 16. (a) This section applies only to truck campers.
(b) With respect to a truck camper that has been acquired, has
been brought into Indiana, or for any other reason becomes subjectto taxation after the regular annual registration date in the year on orbefore which the owner of the truck camper is required under thestate motor vehicle registration laws to register vehicles, the taximposed by this chapter is due and payable at the time the truckcamper is acquired, is brought into Indiana, or otherwise becomessubject to taxation under this chapter. The amount of tax to be paidby the owner for the remainder of the year shall be reduced by eightand thirty-three hundredths percent (8.33%) for each full calendarmonth that has elapsed since the regular annual registration date inthe year fixed by the state motor vehicle registration laws for annualregistration by the owner. The tax shall be paid within thirty (30)days after the date on which the truck camper is acquired, is broughtinto Indiana, or otherwise becomes subject to taxation under thischapter.
(c) If a truck camper is acquired, is brought into Indiana, or forany other reason becomes subject to taxation under this chapter afterJanuary 1 of any year, the owner may pay any excise tax due on thetruck camper for the remainder of the annual registration year andsimultaneously pay the excise tax due for the next succeeding annualregistration year.
(d) The owner of a truck camper who sells the truck camper in ayear in which the owner has paid the tax imposed by this chaptershall receive a credit equal to the remainder of:
(1) the tax paid for the truck camper; reduced by
(2) eight and thirty-three hundredths percent (8.33%) for eachfull or partial calendar month that has elapsed in the owner'sannual registration year before the date of the sale.
The credit shall be applied to the tax due on any other truck camperacquired by the owner in the owner's annual registration year. If thecredit is not fully used and the amount of the credit remaining is atleast four dollars ($4), the owner is entitled to a refund in the amountof the unused credit. The owner must pay a fee of three dollars ($3)to the bureau to cover the costs of providing the refund, which maybe deducted from the refund. The bureau shall issue the refund. Thebureau shall transfer three dollars ($3) of the fee to the bureau ofmotor vehicles commission to cover the commission's costs inprocessing the refund. To claim the credit and refund provided bythis subsection, the owner of the truck camper must present to thebureau proof of sale of the truck camper.
(e) Subject to the requirements of subsection (f), if a truck camperis destroyed in a year in which the owner has paid the tax imposed bythis chapter and the truck camper is not replaced by a replacementtruck camper for which a credit is issued under this section, theowner is entitled to a refund in an amount equal to eight andthirty-three hundredths percent (8.33%) of the tax paid for each fullcalendar month remaining in the owner's annual registration yearafter the date of destruction, but only upon presentation or return tothe bureau of the following:
(1) A request for refund on a form furnished by the bureau. (2) A statement of proof of destruction on an affidavit furnishedby the bureau.
However, the refund may not exceed ninety percent (90%) of the taxpaid on the destroyed truck camper. The amount shall be refunded bya warrant issued by the auditor of the county that received the excisetax revenue and shall be paid out of the special account created undersection 21 of this chapter for settlement of the excise tax collections.For purposes of this subsection, a truck camper is considereddestroyed if the cost of repair of damages suffered by the truckcamper exceeds the truck camper's fair market value.
(f) To claim a refund under subsection (e) for a truck camper thatis destroyed, the owner of the truck camper must present to thebureau a valid receipt for the excise tax paid under this chapter onthe truck camper within ninety (90) days after the date that the truckcamper is destroyed. The bureau shall then fix the amount of therefund that the owner is entitled to receive.
(g) If the name of the owner of a truck camper is legally changedand the change has caused a change in the owner's annual registrationdate, the excise tax liability of the owner for the truck camper shallbe adjusted as follows:
(1) If the name change requires the owner to register a motorvehicle sooner than the owner would have been required toregister if there had been no name change, the owner is, at thetime the name change is reported, entitled to a refund from thecounty treasurer in the amount of the product of:
(A) eight and thirty-three hundredths percent (8.33%) of theowner's last preceding annual excise tax liability; multipliedby
(B) the number of full calendar months beginning after theowner's new regular annual registration month and endingbefore the next succeeding regular annual registration monththat is based on the owner's former name.
(2) If the name change requires the owner to register a motorvehicle later than the owner would have been required toregister if there had been no name change, the truck camper issubject to excise tax for the period beginning after the month inwhich the owner would have been required to register if therehad been no name change and ending before the owner's newregular annual registration month in the amount of the productof:
(A) eight and thirty-three hundredths percent (8.33%) of theowner's excise tax liability computed as of the time theowner would have been required to register a motor vehicleif there had been no name change; multiplied by
(B) the number of full calendar months beginning after themonth in which the owner would have been required toregister a motor vehicle if there had been no name changeand ending before the owner's new regular annualregistration month.
As added by P.L.131-2008, SEC.22. Amended by P.L.87-2010,
SEC.2.
IC 6-6-5.1-17
Recreational vehicles; refund of taxes paid for vehicle used inanother state
Sec. 17. (a) This section applies only to recreational vehicles.
(b) The owner of a recreational vehicle registered with the bureauis entitled to a refund of taxes paid under this chapter if, after theowner's regular registration date, the owner:
(1) registers the recreational vehicle for use in another state;and
(2) pays tax for use of the recreational vehicle to another statefor the same period for which the tax was paid under thischapter.
(c) The refund provided under subsection (b) is equal to:
(1) the annual license excise tax paid for use of the recreationalvehicle by the owner of the vehicle for the year; minus
(2) eight and thirty-three hundredths percent (8.33%) of theannual license excise tax paid for use of the recreational vehiclefor each full or partial calendar month beginning after the datethe annual license excise tax was due and ending before the datethe owner registered the recreational vehicle for use in anotherstate.
(d) To claim the refund provided by this section, the owner of therecreational vehicle must provide the bureau with:
(1) a request for a refund on a form furnished by the bureau;and
(2) proof that a tax described in subsection (b)(2) was paid.
As added by P.L.131-2008, SEC.22. Amended by P.L.87-2010,SEC.3.
IC 6-6-5.1-18
Truck campers; refund of taxes paid for camper used in anotherstate
Sec. 18. (a) This section applies only to truck campers.
(b) The owner of a truck camper is entitled to a refund of taxespaid under this chapter if, after the owner's regular vehicleregistration date:
(1) the owner moves and registers the truck on which the truckcamper is installed for use in another state;
(2) the owner pays tax for use of the truck camper to anotherstate for the same period for which the tax was paid under thischapter; and
(3) the truck camper is located and used in the other state forthe same period for which the tax was paid under this chapter.
(c) The refund provided under subsection (b) is equal to:
(1) the annual excise tax paid for use of the truck camper by theowner of the truck camper for the year; minus
(2) eight and thirty-three hundredths percent (8.33%) of theannual excise tax paid for use of the truck camper for each full
or partial calendar month beginning after the date the annualexcise tax was due and ending before the date the ownerregistered the truck for use in another state.
As added by P.L.131-2008, SEC.22. Amended by P.L.87-2010,SEC.4.
IC 6-6-5.1-19
Tax credit or refund claim; inspection of records; improperlyallowed claims
Sec. 19. (a) To claim a credit or refund, or both, under thischapter, a person must provide a sworn statement to the bureau or toan agent branch of the bureau that the person is entitled to the creditor refund, or both, claimed by the person.
(b) The bureau may inspect records of a person claiming a creditor refund, or both, under this chapter to determine if a credit orrefund, or both, were properly allowed against the excise taximposed on a recreational vehicle or truck camper owned by theperson.
(c) If the bureau determines that a credit or refund, or both, wereimproperly allowed for a recreational vehicle or truck camper, theperson who claimed the credit or refund, or both, shall pay thebureau an amount equal to the credit or refund, or both, improperlyallowed to the person plus a penalty of ten percent (10%) of thecredit or refund, or both, improperly allowed. The tax collectedunder this subsection shall be paid to the county treasurer of thecounty in which the person resides. However, a penalty collectedunder this subsection shall be retained by the bureau.
As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-20
Registration form; schedules
Sec. 20. (a) The bureau shall include on all registration forms forrecreational vehicles suitable spaces for the applicant's SocialSecurity number or federal tax identification number, the amount ofthe registration fee, the amount of excise tax, the amount of a credit,if any, provided under section 13 of this chapter, and the totalamount of payment due on account of the applicable registration feesand excise taxes upon the registration of the recreational vehicle. Theforms must include spaces for showing the county, city or town,township, and address of the owner's residence.
(b) The bureau shall list on all registration forms for recreationalvehicles the amount of registration fees and taxes due. In addition,the bureau shall prepare by December 1 of each year a scheduleshowing the excise tax payable on each make and model ofrecreational vehicle or truck camper.
As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-21
License branches; administration and collection of taxes; report;distribution of credited delinquent taxes Sec. 21. (a) The bureau, in the administration and collection of thetax imposed by this chapter, may use the services and facilities oflicense branches operated under IC 9-16 in the bureau'sadministration of the state motor vehicle registration laws. Thelicense branches may be used in the manner and to the extent thebureau considers necessary and proper to implement and effectuatethe administration and collection of the excise tax imposed by thischapter. However, if the bureau uses the license branches in thecollection of excise taxes, the following apply:
(1) The excise taxes collected by each license branch, less anyrefunds made by the license branch, shall be deposited daily bythe license branch in a separate account in a depositorydesignated by the state board of finance. The county treasurerof the county for which the collections are due may withdrawfunds from the account at least two (2) times each week. Thecounty treasurer is responsible for the safekeeping andinvestment of money withdrawn by the county treasurer underthis subdivision. Before the eleventh day of the monthfollowing the month in which the collections are made, thebureau shall report the excise taxes collected and refunds madeoutside the county to the county treasurer of the county towhich the collections are due and the refunds apply. The bureaushall forward a copy of the excise tax report to the countyauditor of the county.
(2) A license branch shall each week forward a report to thecounty auditor of the county to which the collections are due,showing the excise tax collected by the license branch on eachrecreational vehicle or truck camper, each refund made by thelicense branch on a recreational vehicle or truck camper, and acopy of each registration certificate for all collections andrefunds of excise tax by the license branch within the county.
(3) Each license branch shall report to the bureau all excisetaxes collected and refunds made by the license branch underthis chapter in the same manner and at the same time asregistration fees are reported.
(4) Premiums for insurance to protect the funds collected bylicense branches against theft shall be paid by the bureau,except that the bureau may issue blanket coverage for allbranches. The bureau may:
(A) self-insure to cover the activities of the license branches;or
(B) rather than purchase a bond or crime insurance policyfor each branch, purchase a single blanket bond or crimeinsurance policy endorsed to include faithful performance tocover all branches.
(5) If the services of a license branch are used by the bureau inthe collection of the excise tax imposed by this chapter, thelicense branch shall collect the service charge prescribed underIC 9-29 for each vehicle registered on which an excise tax iscollected by that branch. (6) If the excise tax imposed by this chapter is collected by thedepartment of state revenue, the money collected shall bedeposited in the state general fund to the credit of theappropriate county and reported to the bureau on the firstworking day following the week of collection. Except asprovided in subdivision (7), money collected by the departmentthat represents interest or a penalty shall be retained by thedepartment and used to pay the department's costs of enforcingthis chapter.
(7) This subdivision applies only to interest or a penaltycollected by the department of state revenue from a person who:
(A) fails to properly register a recreational vehicle asrequired by IC 9-18 and pay the tax due under this chapter;and
(B) during any time after the date by which the recreationalvehicle was required to be registered under IC 9-18 displayson the recreational vehicle a license plate issued by anotherstate.
The total amount collected by the department of state revenuethat represents interest or a penalty, minus a reasonable amountdetermined by the department to represent its administrativeexpenses, shall be deposited in the state general fund to thecredit of the county in which the person resides. The amountshall be reported to the bureau on the first working dayfollowing the week of collection.
The bureau may contract with a bank card or credit card vendor foracceptance of bank cards or credit cards. However, if a bank card orcredit card vendor charges a vendor transaction charge or discountfee, whether billed to the bureau or charged directly to the bureau'saccount, the bureau shall collect from a person using the card anofficial fee that may not exceed the highest transaction charge ordiscount fee charged to the bureau by bank card or credit cardvendors during the most recent collection period. The fee may becollected regardless of retail merchant agreements between the bankcard and credit card vendors that may prohibit such a fee. The fee isa permitted additional charge under IC 24-4.5-3-202.
(b) On or before April 1 of each year, the bureau shall provide tothe auditor of state the amount of taxes collected under this chapterfor each county for the preceding year.
(c) On or before May 10 and November 10 of each year, theauditor of state shall distribute to each county one-half (1/2) of:
(1) the amount of delinquent taxes; and
(2) any interest or penalty described in subsection (a)(7);
that have been credited to the county under subsection (a). There isappropriated from the state general fund the amount necessary tomake the distributions required by this subsection. The countyauditor shall apportion and distribute the delinquent tax distributionsto the taxing units in the county at the same time and in the samemanner as excise taxes are apportioned and distributed under section22 of this chapter. (d) The insurance commissioner shall prescribe the form of thebonds or crime insurance policies required by this section.
As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-22
Collection procedures; duties of county officials; distribution
Sec. 22. (a) The bureau shall establish procedures necessary forthe collection and proper accounting of the tax imposed by thischapter. The necessary forms and records are subject to approval bythe state board of accounts.
(b) The county treasurer, upon receiving the excise taxcollections, shall place the collections into a separate account forsettlement at the same time as property taxes are accounted for andsettled in June and December of each year, with the right and duty ofthe county treasurer and county auditor to make advances before thetime of final settlement of property taxes in the same manner asprovided in IC 5-13-6-3.
(c) The county auditor shall determine the total amount of excisetaxes collected under this chapter for each taxing unit in the county.The amount collected shall be apportioned and distributed among therespective funds of each taxing unit in the same manner and at thesame time as property taxes are apportioned and distributed.
(d) The determination under subsection (c) shall be made fromcopies of vehicle registration forms and receipts for excise taxes paidon truck campers furnished by the bureau. Before the determination,the county assessor shall, from copies of registration forms andreceipts, verify information pertaining to legal residence of personsowning taxable recreational vehicles and truck campers from thecounty assessor's records, to the extent the verification can be made.The county assessor shall further identify and verify from theassessor's records the taxing units within which the persons reside.
(e) Verifications under subsection (d) shall be completed not laterthan thirty (30) days after receipt of vehicle registration forms andreceipts by the county assessor. The county assessor shall certify theinformation to the county auditor for the county auditor's use whenthe information is checked and completed.
As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-23
Verification of taxes collected for each taxing unit
Sec. 23. The county auditor shall, from the copies of vehicleregistration forms and truck camper receipts furnished by the bureau,verify and determine the total amount of excise taxes collected underthis chapter for each taxing unit in the county. The bureau shallverify the collections reported by the branches and provide thecounty auditor adequate and accurate audit information, registrationform information, truck camper receipts, records, and materials tosupport the proper assessment, collection, and refund of excise taxesunder this chapter.
As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-24
Political subdivisions; estimates of amounts to be distributed
Sec. 24. The county auditor shall, not later than August 1 of ayear, furnish to the proper officer of each political subdivision anestimate of the money to be distributed to the taxing units under thischapter during the next calendar year. The budget of each politicalsubdivision must show the estimated amounts to be received for eachfund for which a property tax is proposed to be levied.
As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-25
Registration without payment of tax; offenses
Sec. 25. (a) An owner of a recreational vehicle who knowinglyregisters the recreational vehicle without paying the tax required bythis chapter commits a Class B misdemeanor.
(b) An employee of the bureau or a branch manager or employeeof a license branch office who recklessly issues a registration on anyrecreational vehicle without collecting the tax required to becollected under this chapter with the registration commits a Class Bmisdemeanor.
As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-26
Registration without payment of tax; void registration
Sec. 26. The registration of a recreational vehicle registeredwithout payment of the tax imposed by this chapter is void. Thebureau shall take possession of the registration certificate, licenseplate, and other evidence of registration until the owner pays thedelinquent taxes and an additional fee of ten dollars ($10) tocompensate the bureau for performing the additional duties.
As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-27
Bureau contract for collection of tax
Sec. 27. In the administration and collection of the taxes imposedby this chapter, the bureau may contract with a collection agency thatis authorized to collect and receive property taxes on behalf of thecounty treasurer. A collection agency with which the bureaucontracts may collect on behalf of the bureau the taxes imposed bythis chapter and the registration fees and charges as the bureaudirects. A collection agency that contracts with the bureau under thissection shall comply with the requirements concerning the collectionof property taxes on behalf of county treasurers and otherrequirements, including the posting of a bond, as may be establishedby the bureau.
As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-28
Limitation on indebtedness of political or municipal corporations;effect Sec. 28. (a) The tax imposed by this chapter is equal to an averageproperty tax rate of two dollars ($2) on each one hundred dollars($100) of taxable value.
(b) For purposes of limitations on indebtedness of political ormunicipal corporations imposed by Article 13, Section 1 of theConstitution of the State of Indiana, recreational vehicles and truckcampers subject to the tax under this chapter are considered to betaxable property within each political or municipal corporation wherethe owner resides.
(c) The assessed valuation of recreational vehicles and truckcampers subject to the tax under this chapter shall be determined bymultiplying the amount of the tax by one hundred (100) and dividingthe result by two dollars ($2).
As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-29
Consolidation of taxes for taxpayers owning more than one vehicleor camper
Sec. 29. In the administration and collection of the tax imposed bythis chapter, the bureau may coordinate and consolidate thecollection of the taxes imposed on all recreational vehicles and truckcampers owned by a taxpayer following procedures the bureauconsiders reasonable and feasible, including the revocation of allregistrations of recreational vehicles registered by the owner if theowner willfully fails and refuses to pay the tax imposed by thischapter. Upon a revocation of registration, the bureau shall notify thedepartment of state revenue of the name and address of the taxpayer.
As added by P.L.131-2008, SEC.22.